从融资租赁在西方国家的发展历程来看,政府税收政策的支持对租赁业的发展起至关重要的作用,尤其是在融资租赁的发展初期几乎是决定性的作用。借鉴西方的成功经验,我国应在明确融资租赁行业定位的基础上,以融资租赁业务类型为标准界定其适用的流转税税种,进一步统一税收政策,并制定与融资租赁发展阶段相适应的税收扶持政策,以促进租赁行业健康有序的发展。 From the perspective of the development of financial leasing in western countries, the support of the government tax policy plays an important role in the development of the leasing industry, especially in the early stage of the development of financial leasing is almost a decisive role. Draw lessons from the successful experience of the West, China should define the applicable turnover tax on the basis of the financial leasing business type, further unify the tax policy and formulate the tax support corresponding to the development stage of the financial leasing Policies to promote the healthy and orderly development of the leasing industry.